Utah Code > Title 59 > Chapter 10 > Part 1 – Determination and Reporting of Tax Liability and Information


§ 59-10-101	Short title
§ 59-10-103	Definitions
§ 59-10-103.1	Information to be contained on individual income tax returns or booklets
§ 59-10-104	Tax basis — Tax rate — Exemption
§ 59-10-104.1	Exemption from taxation
§ 59-10-110	Disallowance of federal tax credits
§ 59-10-114	Additions to and subtractions from adjusted gross income of an individual
§ 59-10-115	Adjustments to adjusted gross income
§ 59-10-116	Tax on nonresident individual — Calculation — Exemption
§ 59-10-116.1	Exemption for out-of-state employee
§ 59-10-117	State taxable income derived from Utah sources
§ 59-10-117.5	Nonresident individual wage exemption
§ 59-10-118	Division of income for tax purposes
§ 59-10-119	Returns by husband and wife if husband or wife is a nonresident
§ 59-10-120	Change of status as resident or nonresident
§ 59-10-121	Proration when two returns required
§ 59-10-122	Taxable year
§ 59-10-123	Accounting method
§ 59-10-124	Adjustments between taxable years after change in accounting method
§ 59-10-125	Adjustment after change of accounting method
§ 59-10-126	Business entities not subject to tax — Exceptions
§ 59-10-136	Domicile — Temporary absence from state
§ 59-10-137	Review of credits allowed under this chapter

Terms Used In Utah Code > Title 59 > Chapter 10 > Part 1 - Determination and Reporting of Tax Liability and Information

Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
Dependent: A person dependent for support upon another.
Distributable net income: means the same as that term is defined in Section 643, Internal Revenue Code. See Utah Code 59-10-103
Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
Employer: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Fiduciary: A trustee, executor, or administrator.

Fiduciary: means :

(i)	a guardian;

(ii)	a trustee;

(iii)

an executor;

(iv)	an administrator;

(v)	a receiver;

(vi)	a conservator; or

(vii)

any person acting in any fiduciary capacity for any individual. See Utah Code 59-10-103

Grantor: The person who establishes a trust and places property into it.

Guaranteed annuity interest: means the same as that term is defined in 26 C. See Utah Code 59-10-103

Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103

Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.

Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

Land: includes :Utah Code 68-3-12.5

Military service: means the same as that term is defined in Pub. See Utah Code 59-10-103

nonresident estate: means a trust or estate which is not a resident estate or trust. See Utah Code 59-10-103

Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103

Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.

Pass-through entity: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103

Pass-through entity taxpayer: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103

Person: means :Utah Code 68-3-12.5

Personal property: includes :Utah Code 68-3-12.5

Personal property: All property that is not real property.

Property: includes both real and personal property. See Utah Code 68-3-12.5

Qualified nongrantor charitable lead trust: means a trust:

(i)	that is irrevocable;

(ii)

that has a trust term measured by:

(A)	a fixed term of years; or

(B)	the life of a person living on the day on which the trust is created;

(iii)

under which:

(A)

a portion of the value of the trust assets is distributed during the trust term:

(I)	to an organization described in Section 170(c), Internal Revenue Code; and

(II)	as a guaranteed annuity interest or a unitrust interest; and

(B)

assets remaining in the trust at the termination of the trust term are distributed to a beneficiary:

(I)	designated in the trust; and

(II)	that is not an organization described in Section 170(c), Internal Revenue Code;

(iv)	for which the trust is allowed a deduction under Section 642(c), Internal Revenue Code; and

(v)

under which the grantor of the trust is not treated as the owner of any portion of the trust for federal income tax purposes. See Utah Code 59-10-103

real property: includes :Utah Code 68-3-12.5

Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

Resident individual: means an individual who is domiciled in this state for any period of time during the taxable year, but only for the duration of the period during which the individual is domiciled in this state. See Utah Code 59-10-103

resident trust: means the same as that term is defined in Section 75-7-103. See Utah Code 59-10-103

Service member: means the same as that term is defined in Pub. See Utah Code 59-10-103

State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5

Statute: A law passed by a legislature.

Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:

(i)	an individual;

(ii)	an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer;

(iii)

a pass-through entity; or

(iv)

a pass-through entity taxpayer. See Utah Code 59-10-103

Testimony: Evidence presented orally by witnesses during trials or before grand juries.

Trust term: means a time period:

(i)	beginning on the day on which a qualified nongrantor charitable lead trust is created; and

(ii)

ending on the day on which the qualified nongrantor charitable lead trust described in Subsection (1)(bb)(i) terminates. See Utah Code 59-10-103

Trustee: A person or institution holding and administering property in trust.

Uintah and Ouray Reservation: means the lands recognized as being included within the Uintah and Ouray Reservation in:

(i)

Hagen v. See Utah Code 59-10-103

United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5

Unitrust interest: means the same as that term is defined in 26 C. See Utah Code 59-10-103

Ute tribal member: means an individual who is enrolled as a member of the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-10-103

Ute tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-10-103

Wages: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103

Writing: includes :Utah Code 68-3-12.5